We study the accretion on to the neutron star in Be/X-ray binaries, using a 3D SPH code and the data imported from a simulation by \citet{oka2} for a coplanar system with a short period ($P_{\rm orb}=24.3 \rm{d}$) and a moderate eccentricity $(e=0.34)$, which targeted the Be/X-ray binary 4U 0115+63. For simplicity, we adopt the polytropic equation of state. We find that a time-dependent accretion disc is formed around the neutron star regardless of the simulation parameters. In the long term, the disc evolves via a two-stage process, which consists of the initial developing stage and the later developed stage. The developed disc is nearly Keplerian. In the short term, the disc structure modulates with the orbital phase. The disc shrinks at the periastron passage of the Be star and restores its radius afterwards. The accretion rate on to the neutron star is also phase dependent, but its peak is broader and much lower than that of the mass-transfer rate from the Be disc, unless the polytropic exponent is as large as 5/3. Our simulations show that the truncated Be disk model for Be/X-ray binaries is consistent with the observed X-ray behaviour of 4U 0115+63.